1988 (9) TMI 197

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r-in-original No. D/15/88 issued from file No. V.Ch. 72(4)63/86/MP9645, dated 29-6-1988 passed by the Assistant Collector of Central Excise Customs Divn. I, Baroda confirming the demand of Rs. 17,04,026.68 adjudged by him as recoverable from the appeallants. 2. I have carefully gone through the order appealed against and have considered the various arguments made in the appeal petition. I have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction 11A) because in case of duty short levied, short recovered paid or erroneously refunded the provisions of Section 11A comes into play. The recovery of Modvat credit is, therefore, covered under provisions of Section 11A. Moreover, there are no provisions in the Modvat Rules which override the provisions of Section 11A and the rules made by way of subordinate legislations even otherwise canno .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X